2024 Form W-4

Form W-4

Department of the Treasury

Internal Revenue Service

Employee’s Withholding Certificate

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.

Give Form W-4 to your employer.

Your withholding is subject to review by the IRS.

OMB No. 1545-0074

2024

Step 1:

Enter

Personal

Information

(a) First name and middle initial Last name

Address

City or town, state, and ZIP code

(b) Social security number

Does your name match the

name on your social security

card? If not, to ensure you get

credit for your earnings,

contact SSA at 800-772-1213

or go to www.ssa.gov.

(c)

Single or Married filing separately

Married filing jointly or Qualifying surviving spouse

Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.)

Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can

claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App.

Step 2:

Multiple Jobs

or Spouse

Works

Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse

also works. The correct amount of withholding depends on income earned from all of these jobs.

Do only one of the following.

(a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4). If you

or your spouse have self-employment income, use this option; or

(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or

(c)

If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This

option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the

higher paying job. Otherwise, (b) is more accurate . . . . . . . . . . . . . . . . . .

Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will

be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

Step 3:

Claim

Dependent

and Other

Credits

If your total income will be $200,000 or less ($400,000 or less if married filing jointly):

Multiply the number of qualifying children under age 17 by $2,000

Multiply the number of other dependents

by $500 . . . . .

Add the amounts above for qualifying children and other dependents. You may add to

this the amount of any other credits. Enter the total here . . . . . . . . . .

Step 4

(optional):

Other

Adjustments

(a)

Other income (not from jobs). If you want tax withheld for other income you

expect this year that won’t have withholding, enter the amount of other income here.

This may include interest, dividends, and retirement income . . . . . . . .

4(a) $

(b)

Deductions. If you expect to claim deductions other than the standard deduction and

want to reduce your withholding, use the Deductions Worksheet on page 3 and enter

the result here . . . . . . . . . . . . . . . . . . . . . . .

4(b) $

(c)

Extra withholding. Enter any additional tax you want withheld each pay period

. .

4(c)

Step 5:

Sign

Here

Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.

Employee’s signature (This form is not valid unless you sign it.) Date

Employers

Only

Employer’s name and address First date of

employment

Employer identification

number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

Cat. No. 10220Q

Form W-4 (2024)

Page 2

General Instructions

Section references are to the Internal Revenue Code.

Future Developments

For the latest information about developments related to

Form W-4, such as legislation enacted after it was published,

go to www.irs.gov/FormW4.

Purpose of Form

Complete Form W-4 so that your employer can withhold the

correct federal income tax from your pay. If too little is

withheld, you will generally owe tax when you file your tax

return and may owe a penalty. If too much is withheld, you

will generally be due a refund. Complete a new Form W-4

when changes to your personal or financial situation would

change the entries on the form. For more information on

withholding and when you must furnish a new Form W-4,

see Pub. 505, Tax Withholding and Estimated Tax.

Exemption from withholding. You may claim exemption

from withholding for 2024 if you meet both of the following

conditions: you had no federal income tax liability in 2023

and you expect to have no federal income tax liability in

2024. You had no federal income tax liability in 2023 if (1)

your total tax on line 24 on your 2023 Form 1040 or 1040-SR

is zero (or less than the sum of lines 27, 28, and 29), or (2)

you were not required to file a return because your income

was below the filing threshold for your correct filing status. If

you claim exemption, you will have no income tax withheld

from your paycheck and may owe taxes and penalties when

you file your 2024 tax return. To claim exemption from

withholding, certify that you meet both of the conditions

above by writing “Exempt” on Form W-4 in the space below

Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not

complete any other steps. You will need to submit a new

Form W-4 by February 15, 2025.

Your privacy. Steps 2(c) and 4(a) ask for information

regarding income you received from sources other than the

job associated with this Form W-4. If you have concerns with

providing the information asked for in Step 2(c), you may

choose Step 2(b) as an alternative; if you have concerns with

providing the information asked for in Step 4(a), you may

enter an additional amount you want withheld per pay period

in Step 4(c) as an alternative.

When to use the estimator. Consider using the estimator at

www.irs.gov/W4App if you:

1. Expect to work only part of the year;

2. Receive dividends, capital gains, social security, bonuses,

or business income, or are subject to the Additional

Medicare Tax or Net Investment Income Tax; or

3. Prefer the most accurate withholding for multiple job

situations.

Self-employment. Generally, you will owe both income and

self-employment taxes on any self-employment income you

receive separate from the wages you receive as an

employee. If you want to pay these taxes through

withholding from your wages, use the estimator at

www.irs.gov/W4App to figure the amount to have withheld.

Nonresident alien. If you’re a nonresident alien, see Notice

1392, Supplemental Form W-4 Instructions for Nonresident

Aliens, before completing this form.

Specific Instructions

Step 1(c). Check your anticipated filing status. This will

determine the standard deduction and tax rates used to

compute your withholding.

Step 2. Use this step if you (1) have more than one job at the

same time, or (2) are married filing jointly and you and your

spouse both work.

Option (a) most accurately calculates the additional tax

you need to have withheld, while option (b) does so with a

little less accuracy.

Instead, if you (and your spouse) have a total of only two

jobs, you may check the box in option (c). The box must also

be checked on the Form W-4 for the other job. If the box is

checked, the standard deduction and tax brackets will be

cut in half for each job to calculate withholding. This option

is accurate for jobs with similar pay; otherwise, more tax

than necessary may be withheld, and this extra amount will

be larger the greater the difference in pay is between the two

jobs.

▲

CAUTION

Multiple jobs. Complete Steps 3 through 4(b) on only

one Form W-4. Withholding will be most accurate if

you do this on the Form W-4 for the highest paying job.

Step 3. This step provides instructions for determining the

amount of the child tax credit and the credit for other

dependents that you may be able to claim when you file your

tax return. To qualify for the child tax credit, the child must

be under age 17 as of December 31, must be your

dependent who generally lives with you for more than half

the year, and must have the required social security number.

You may be able to claim a credit for other dependents for

whom a child tax credit can’t be claimed, such as an older

child or a qualifying relative. For additional eligibility

requirements for these credits, see Pub. 501, Dependents,

Standard Deduction, and Filing Information. You can also

include other tax credits for which you are eligible in this

step, such as the foreign tax credit and the education tax

credits. To do so, add an estimate of the amount for the year

to your credits for dependents and enter the total amount in

Step 3. Including these credits will increase your paycheck

and reduce the amount of any refund you may receive when

you file your tax return.

Step 4 (optional).

Step 4(a). Enter in this step the total of your other

estimated income for the year, if any. You shouldn’t include

income from any jobs or self-employment. If you complete

Step 4(a), you likely won’t have to make estimated tax

payments for that income. If you prefer to pay estimated tax

rather than having tax on other income withheld from your

paycheck, see Form 1040-ES, Estimated Tax for Individuals.

Step 4(b). Enter in this step the amount from the

Deductions Worksheet, line 5, if you expect to claim

deductions other than the basic standard deduction on your

2024 tax return and want to reduce your withholding to

account for these deductions. This includes both itemized

deductions and other deductions such as for student loan

interest and IRAs.

Step 4(c). Enter in this step any additional tax you want

withheld from your pay each pay period, including any

amounts from the Multiple Jobs Worksheet, line 4. Entering

an amount here will reduce your paycheck and will either

increase your refund or reduce any amount of tax that you

owe.

Form W-4 (2024)

Page 3

Step 2(b)—Multiple Jobs Worksheet (Keep for your records.)

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only

ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest

paying job. To be accurate, submit a new Form W-4 for all other jobs if you have not updated your withholding since 2019.

Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional

tables; or, you can use the online withholding estimator at www.irs.gov/W4App.

Two jobs. If you have two jobs or you’re married filing jointly and you and your spouse each have one

job, find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the

“Lower Paying Job” column, find the value at the intersection of the two household salaries and enter

that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . . 1

2 Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and

2c below. Otherwise, skip to line 3.

Find the amount from the appropriate table on page 4 using the annual wages from the highest

paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job

in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries

and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . . 2a

Add the annual wages of the two highest paying jobs from line 2a together and use the total as the

wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower

Paying Job” column to find the amount from the appropriate table on page 4 and enter this amount

on line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2b $

c Add the amounts from lines 2a and 2b and enter the result on line 2c . . . . . . . . . . 2c $

3 Enter the number of pay periods per year for the highest paying job. For example, if that job pays

weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . . 3

Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this

amount here and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional

amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . .

Step 4(b)—Deductions Worksheet (Keep for your records.)

Enter an estimate of your 2024 itemized deductions (from Schedule A (Form 1040)). Such deductions

may include qualifying home mortgage interest, charitable contributions, state and local taxes (up to

$10,000), and medical expenses in excess of 7.5% of your income . . . . . . . . . . . . 1 $

2 Enter:

{

• $29,200 if you’re married filing jointly or a qualifying surviving spouse

• $21,900 if you’re head of household

• $14,600 if you’re single or married filing separately

}

. . . . . 2 $

3 If line 1 is greater than line 2, subtract line 2 from line 1 and enter the result here. If line 2 is greater

than line 1, enter “-0-” . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Enter an estimate of your student loan interest, deductible IRA contributions, and certain other

adjustments (from Part II of Schedule 1 (Form 1040)). See Pub. 505 for more information . . . . 4

5 Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 . . . . . . . . . . .

Privacy Act and Paperwork Reduction Act Notice. We ask for the information

on this form to carry out the Internal Revenue laws of the United States. Internal

Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to

provide this information; your employer uses it to determine your federal income

tax withholding. Failure to provide a properly completed form will result in your

being treated as a single person with no other entries on the form; providing

fraudulent information may subject you to penalties. Routine uses of this

information include giving it to the Department of Justice for civil and criminal

litigation; to cities, states, the District of Columbia, and U.S. commonwealths and

territories for use in administering their tax laws; and to the Department of Health

and Human Services for use in the National Directory of New Hires. We may also

disclose this information to other countries under a tax treaty, to federal and state

agencies to enforce federal nontax criminal laws, or to federal law enforcement

and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is

subject to the Paperwork Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration of

any Internal Revenue law. Generally, tax returns and return information are

confidential, as required by Code section 6103.

The average time and expenses required to complete and file this form will vary

depending on individual circumstances. For estimated averages, see the

instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear

from you. See the instructions for your income tax return.

Form W-4 (2024)

Page 4

Married Filing Jointly or Qualifying Surviving Spouse

Higher Paying Job

Annual Taxable

Wage & Salary

Lower Paying Job Annual Taxable Wage & Salary

$0 -

9,999

$10,000 -

19,999

$20,000 -

29,999

$30,000 -

39,999

$40,000 -

49,999

$50,000 -

59,999

$60,000 -

69,999

$70,000 -

79,999

$80,000 -

89,999

$90,000 -

99,999

$100,000 -

109,999

$110,000 -

120,000

$0 - 9,999 $0 $0 $780 $850 $940 $1,020 $1,020 $1,020 $1,020 $1,020 $1,020 $1,370

$10,000 - 19,999

0 780 1,780 1,940 2,140 2,220 2,220 2,220 2,220 2,220 2,570 3,570

$20,000 - 29,999 780 1,780 2,870 3,140 3,340 3,420 3,420 3,420 3,420 3,770 4,770 5,770

$30,000 - 39,999

850 1,940 3,140 3,410 3,610 3,690 3,690 3,690 4,040 5,040 6,040 7,040

$40,000 - 49,999

940 2,140 3,340 3,610 3,810 3,890 3,890 4,240 5,240 6,240 7,240 8,240

$50,000 - 59,999 1,020 2,220 3,420 3,690 3,890 3,970 4,320 5,320 6,320 7,320 8,320 9,320

$60,000 - 69,999

1,020 2,220 3,420 3,690 3,890 4,320 5,320 6,320 7,320 8,320 9,320 10,320

$70,000 - 79,999

1,020 2,220 3,420 3,690 4,240 5,320 6,320 7,320 8,320 9,320 10,320 11,320

$80,000 - 99,999 1,020 2,220 3,620 4,890 6,090 7,170 8,170 9,170 10,170 11,170 12,170 13,170

$100,000 - 149,999

1,870 4,070 6,270 7,540 8,740 9,820 10,820 11,820 12,830 14,030 15,230 16,430

$150,000 - 239,999

1,960 4,360 6,760 8,230 9,630 10,910 12,110 13,310 14,510 15,710 16,910 18,110

$240,000 - 259,999 2,040 4,440 6,840 8,310 9,710 10,990 12,190 13,390 14,590 15,790 16,990 18,190

$260,000 - 279,999

2,040 4,440 6,840 8,310 9,710 10,990 12,190 13,390 14,590 15,790 16,990 18,190

$280,000 - 299,999

2,040 4,440 6,840 8,310 9,710 10,990 12,190 13,390 14,590 15,790 16,990 18,380

$300,000 - 319,999 2,040 4,440 6,840 8,310 9,710 10,990 12,190 13,390 14,590 15,980 17,980 19,980

$320,000 - 364,999

2,040 4,440 6,840 8,310 9,710 11,280 13,280 15,280 17,280 19,280 21,280 23,280

$365,000 - 524,999

2,720 6,010 9,510 12,080 14,580 16,950 19,250 21,550 23,850 26,150 28,450 30,750

$525,000 and over

3,140 6,840 10,540 13,310 16,010 18,590 21,090 23,590 26,090 28,590 31,090 33,590

Single or Married Filing Separately

Higher Paying Job

Annual Taxable

Wage & Salary

Lower Paying Job Annual Taxable Wage & Salary

$0 -

9,999

$10,000 -

19,999

$20,000 -

29,999

$30,000 -

39,999

$40,000 -

49,999

$50,000 -

59,999

$60,000 -

69,999

$70,000 -

79,999

$80,000 -

89,999

$90,000 -

99,999

$100,000 -

109,999

$110,000 -

120,000

$0 - 9,999 $240 $870 $1,020 $1,020 $1,020 $1,540 $1,870 $1,870 $1,870 $1,870 $1,910 $2,040

$10,000 - 19,999

870 1,680 1,830 1,830 2,350 3,350 3,680 3,680 3,680 3,720 3,920 4,050

$20,000 - 29,999 1,020 1,830 1,980 2,510 3,510 4,510 4,830 4,830 4,870 5,070 5,270 5,400

$30,000 - 39,999

1,020 1,830 2,510 3,510 4,510 5,510 5,830 5,870 6,070 6,270 6,470 6,600

$40,000 - 59,999

1,390 3,200 4,360 5,360 6,360 7,370 7,890 8,090 8,290 8,490 8,690 8,820

$60,000 - 79,999 1,870 3,680 4,830 5,840 7,040 8,240 8,770 8,970 9,170 9,370 9,570 9,700

$80,000 - 99,999

1,870 3,690 5,040 6,240 7,440 8,640 9,170 9,370 9,570 9,770 9,970 10,810

$100,000 - 124,999

2,040 4,050 5,400 6,600 7,800 9,000 9,530 9,730 10,180 11,180 12,180 13,120

$125,000 - 149,999 2,040 4,050 5,400 6,600 7,800 9,000 10,180 11,180 12,180 13,180 14,180 15,310

$150,000 - 174,999

2,040 4,050 5,400 6,860 8,860 10,860 12,180 13,180 14,230 15,530 16,830 18,060

$175,000 - 199,999

2,040 4,710 6,860 8,860 10,860 12,860 14,380 15,680 16,980 18,280 19,580 20,810

$200,000 - 249,999 2,720 5,610 8,060 10,360 12,660 14,960 16,590 17,890 19,190 20,490 21,790 23,020

$250,000 - 399,999

2,970 6,080 8,540 10,840 13,140 15,440 17,060 18,360 19,660 20,960 22,260 23,500

$400,000 - 449,999

2,970 6,080 8,540 10,840 13,140 15,440 17,060 18,360 19,660 20,960 22,260 23,500

$450,000 and over

3,140 6,450 9,110 11,610 14,110 16,610 18,430 19,930 21,430 22,930 24,430 25,870

Head of Household

Higher Paying Job

Annual Taxable

Wage & Salary

Lower Paying Job Annual Taxable Wage & Salary

$0 -

9,999

$10,000 -

19,999

$20,000 -

29,999

$30,000 -

39,999

$40,000 -

49,999

$50,000 -

59,999

$60,000 -

69,999

$70,000 -

79,999

$80,000 -

89,999

$90,000 -

99,999

$100,000 -

109,999

$110,000 -

120,000

$0 - 9,999 $0 $510 $850 $1,020 $1,020 $1,020 $1,020 $1,220 $1,870 $1,870 $1,870 $1,960

$10,000 - 19,999

510 1,510 2,020 2,220 2,220 2,220 2,420 3,420 4,070 4,070 4,160 4,360

$20,000 - 29,999 850 2,020 2,560 2,760 2,760 2,960 3,960 4,960 5,610 5,700 5,900 6,100

$30,000 - 39,999

1,020 2,220 2,760 2,960 3,160 4,160 5,160 6,160 6,900 7,100 7,300 7,500

$40,000 - 59,999

1,020 2,220 2,810 4,010 5,010 6,010 7,070 8,270 9,120 9,320 9,520 9,720

$60,000 - 79,999 1,070 3,270 4,810 6,010 7,070 8,270 9,470 10,670 11,520 11,720 11,920 12,120

$80,000 - 99,999

1,870 4,070 5,670 7,070 8,270 9,470 10,670 11,870 12,720 12,920 13,120 13,450

$100,000 - 124,999

2,020 4,420 6,160 7,560 8,760 9,960 11,160 12,360 13,210 13,880 14,880 15,880

$125,000 - 149,999 2,040 4,440 6,180 7,580 8,780 9,980 11,250 13,250 14,900 15,900 16,900 17,900

$150,000 - 174,999

2,040 4,440 6,180 7,580 9,250 11,250 13,250 15,250 16,900 18,030 19,330 20,630

$175,000 - 199,999

2,040 4,510 7,050 9,250 11,250 13,250 15,250 17,530 19,480 20,780 22,080 23,380

$200,000 - 249,999 2,720 5,920 8,620 11,120 13,420 15,720 18,020 20,320 22,270 23,570 24,870 26,170

$250,000 - 449,999

2,970 6,470 9,310 11,810 14,110 16,410 18,710 21,010 22,960 24,260 25,560 26,860

$450,000 and over 3,140 6,840 9,880 12,580 15,080 17,580 20,080 22,580 24,730 26,230 27,730 29,230